Beginning inventory		$220		$		$960		$
Purchases		1,480						9,170
Purchase returns and allowances		50		110		180		370
Purchase discounts		30		50		170		90
Net purchases				1,710		6,540
Freight in		140						530
Cost of goods purchased						8,000
Cost of goods available for sale				2,190
Ending inventory				330		1,160		1,390
Cost of goods sold		1,630